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New York Mills Union Free School District – Financial Management (2016M-107)
… the Board and District officials have withheld significant funds from productive use and levied property taxes that were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Olean City School District – Financial Management (2016M-210)
… policy or plan for establishing, funding and using reserve funds. … Olean City School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Northeastern Clinton Central School District – Payroll (2016M-76)
… appropriate action within the law to recover those funds and to reimburse identified underpayments. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Churchville-Chili Central School District – Financial Management (2015M-354)
… of the reserves to date, as required by the reserve funds policy. Key Recommendations Adopt budgets that reflect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brighton Central School District – Separation Payments (2016M-119)
… action is appropriate within the law to recover those funds. Develop and adopt written procedures to govern …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119City of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … relied on appropriating significant amounts of reserves to finance operations, and budgets for the water and sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Indian River Central School District – Financial Condition (2016M-287)
Indian River Central School District Financial Condition 2016M287
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Mexico Academy Central School District –Financial Management (2016M-219)
… align with ongoing revenue estimates. Use reserve funds as intended, and fund balance when needed, to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… days late. There was no independent verification that funds have been accounted for and transparency was …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Lincoln - Disbursements (2022M-198)
… to the former bookkeeper and seek recovery of these funds, as appropriate. Audit and approve claims prior to …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… and disorganization at the Village office could allow for funds to be misappropriated without detection or correction. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164About NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement … Retirement System (ERS), which provides benefits to employees of participating public employers in …
https://www.osc.ny.gov/retirement/about-nyslrsVillage of Earlville – Collections (2024M-128)
… timely deposits, the Village has an increased risk that funds could be lost or misappropriated without detection. …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128State Comptroller DiNapoli Statement on New York City Preliminary Budget
… this should be imperative. The city also elected to add funds for charter schools, overtime, special education, …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetWallace Fire District – Board Oversight (2024M-126)
… whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not … funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… of Croton-on-Hudson Volunteer Fire Department funds by Gerald Munson were first brought to my attention I …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireOpinion 95-32
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (use of model security and … procedures for securing deposits and investments of public funds by local governments, including fire districts. All … with the provisions of law governing the deposit of public funds). Pursuant to section 10(3)(a), a security agreement …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 91-51
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund … also, however, defines "fund" to specifically include "funds established for special improvement districts ...". … of "moneys" was not intended to refer to moneys in "funds" established on behalf of special districts, such as …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2002-16
… resources available in downtown area) MUNICIPAL FUNDS -- Appropriations and Expenditures (expenditures to … publicize resources available in downtown area); Publicity Funds (expenditures to publicize resources available in … 532 NYS2d 638). Towns and villages may establish publicity funds to be expended for the purpose of advertising the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16New York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021
This report examines the flow of funds between the federal government and the states for the Federal Fiscal Year (FFY) ending September 30, 2021, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-federal-fiscal-year-2021.pdf